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Judiciary Level
High Court
Code
MAD
HC: Revenue can't clothe illegality seeking aid of Sec. 292B 
HC: Upholds Sec 54EC exemption before set-off of long term capital loss
HC:Sec 50C not applicable to unregistered sale deeds prior to Oct 2009 
HC:No 'deemed registration' for trusts pending approval despite expiry of 6…
HC:Literal interpretation to be followed in case of clear and unambiguous statute
HC:Legal fiction invoked in the hands of assessee company is not extended to shareholders…
HC:Statutory fiction introduced in one enactment cannot be incorporated in…
HC: Housing project not restricted to 'residential' unit; 80-IB(…
HC:Income-tax recovered forms part of sale price, Sec 80IA deduction allowed 
HC:Approves non-allocation of common HO expenses to units claiming incentive…
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  • Home
  • Direct Tax
    • All
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      • Rulings
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      • All
      • Expert Articles
      • Eye Share
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